Patna HC disposes writ petition as Petitioner had efficacious remedy under the CGST Act.
Forum: Patna High Court
The Petitioner filed a writ petition to quash the demand cause notice issued on the grounds that it has not complied with Section 74 of the CGST Act 2017. The Petitioner prayed that the Respondent had not given reasonable opportunity to the Petitioner to show cause as to why he should not pay the amount specified in the notice.
The HC in its findings held that there were prior proceedings inititated against the Petitioner which led to the issuance of impugned demand notice. Thus, the Petitioner has equally efficacious remedy in law under the CGST Act. The HC ordered the Respondent to provide a copy of the order passed in prior proceedings, enabling the Petitioner to prefer an appeal/revision.
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